How to Extract XML File with Parsing

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Assign Activity
165CodeValuesList | List(of String) =

(From xe in xDoc.Root.Descendants(xnsText + "p")
let v = xe.Value
Let chk = System.Text.RegularExpressions.Regex.isMatch(v, "^\d+,165,")
Where chk
Select x = v).toList

xe is like a local variable and resides within the LINQ